贯彻落实《会计法》的几点体会

Understanding on the Implementation of the Law of Accounting

新的《会计法》对完善会计法规建设,规范会计行为,提高会计信息质量具有非常重要的意义。它明确规定了单位负责人的会计工作的责任,同时也对各会计要素的确认、计量和记录做了特别规定,完善了会计监督检查制度。为此,会计人员应认真贯彻落实《会计法》,不断提高自身素质,保证会计信息的水平和质量。

The new Law of Accounting is o f great significance to improve the construction of the Accounting Law and the quality of accounting information, alsoto standardize the behavior of accounting. It definitely stipulates the responsibility of accounting work for the person in charge in the unit.Meanwhile, it enacts special rules for the affirmation, measurement and record of various accounting elements, which perfects the system of accounting supervising and inspecting. Therefore, accountants should implement fullythe new Accounting Law and keep improving their own quality to ensure the level and quality of accounting information .